GST Applicability on Bill to and Ship to Transaction

[AnilKumar Vyas]

Dear Experts,

Please suggest, is it correct? if no, please suggest correct tax applicability

Sr. No	Transaction			Applicable GST
	Supplier State	Bill to State	Ship to State	Supplier >> Buyer	Buyer >> Ship to
1	Haryana	Haryana	Haryana	CGST + SGST	CGST + SGST
2	Haryana	Haryana	Rajasthan	CGST + SGST	IGST
3	Haryana	Rajasthan	Haryana	IGST	IGST
4	Haryana	Rajasthan	Rajasthan	IGST	CGST + SGST

[Nash Industries I Pvt Ltd]

1. CGST+SGST

2. CGST+SGST

3. IGST

4. IGST

Regards

S.Ramaswamy

[SHIVKUMAR SHARMA]

1 CGST + SGST

2 CGST +SGST

3 IGST

4 IGST

[AnilKumar Vyas]

Dear Experts,

Thanks for your valuable suggestion.

AI Summary

Place of supply determines GST: intra state attracts CGST+SGST, differing bill to/ship to combinations can attract IGST.
Guidance maps GST to supplier, bill to and ship to locations in four permutations: same-state supplier/bill to/ship to CGST + SGST; supplier and bill to same but ship to different respondents indicate CGST + SGST in one example; supplier and bill to in different states with ship to in supplier or a third state respondents indicate IGST. The table illustrates that GST characterisation depends on the geographic combination of supplier, bill to and ship to.